Business Description

Note 1. Description of Business and Basis of Preparation Description of Business RB Global, Inc. and its subsidiaries (collectively referred to as the “Company”, “RB Global”, “we”, “us”, or “our”) is a leading, omnichannel marketplace that provides value-added insights, services and transaction solutions for buyers and sellers of commercial assets and vehicles worldwide. The Company has auction sites in 14 countries and a digital platform to serve customers in approximately 170 countries across a variety of asset classes, including automotive, commercial transportation, construction, government surplus, lifting and material handling, energy, mining and agriculture. The Company is incorporated in Canada under the Business Corporations Act (Ontario). Basis of Presentation These financial statements are prepared in accordance with United States generally accepted accounting principles (“GAAP”) and presented in U.S. dollars. Unless otherwise indicated, all amounts in the following tables are in millions, except per share amounts.